New registration requirement: IRP/RP treated as distinct person and must obtain registrations across jurisdictions. The amendment excludes corporate debtors who furnished statement filings under section 37 and return filings under section 39 for all tax periods prior to IRP/RP appointment from the notified class. It treats the IRP/RP as a distinct person from the date of appointment and mandates that the IRP/RP obtain a new registration in each State or Union territory where the corporate debtor was earlier registered, within thirty days of appointment or by the specified calendar date, whichever is later.